The building maintenance department for the Steering Manufacturing Company budgets annual costs of $$4,830,000$ based on the

expected operating level for the coming year. The costs are allocated to two production departments. Steering is considering two

allocation bases for assignment of costs to departments: $(1)$ square footage and $(2)$ direct labor hours. The following data relate to the

potential allocation bases:

$($a$1)$ Calculate the costs allocated to the production departments using each allocation base. $($Round answers to $0$ decimal places,

e$.$g$.5,275.$ Do not round intermediate calculations.$)$